The study aims to highlighting the Creative Accounting practices, identifying their impact on non reliability of financial statement of Insurance companies and Iraqi Public Reinsurance Company. Certain executive managements resort to creative accounting to falsely portray a better image to financial statement users by means of a set of techniques and mechanisms. Thus, impacting the company activities, The study was carried out in state insurance companies and Iraqi Public Reinsurance Company. Miller model is adopted to measure earning management practices. It is one of the tools to detect creative accounting practices and to measure reliability of accounting information of financial statements by applying “White” scale on the companies ,sample of the study, The study has drawn a set of conclusions most important of which are :all the companies ,sample of the study ,have resorted to creative accounting in their issued financial statements .The purpose behind is either to maximize their earnings to create a positive effect on company reputation in the market and increase incentives and financial rewards or minimize earnings to reduce their due taxes. In both cases, this is considered manipulation of financial statements. It seems that practicing creative accounting has.
Abstract We have been studied and analysis the electronic current at the interfaces of Au/PTCDA system according to simple quantum mode for the electronics transition rate due to postulate quantum theory. Calculation of electronic current were performed at interface of Au/PTCDA as well as for investigation the feature of electronic density at this devices. The transition of electronic current study under assume the electronic state of Au and PTCDA were continuum and the states of electrons must be closed to energy level for Au at Fermi state, and the potential at interface feature depended on structure of Au and PTCDA material. The electronic transition current feature was dependent on the driving force energy that results of absorption ene
... Show MoreIn this paper further properties of the fuzzy complete a-fuzzy normed algebra have been introduced. Then we found the relation between the maximal ideals of fuzzy complete a-fuzzy normed algebra and the associated multiplicative linear function space. In this direction we proved that if is character on Z then ker is a maximal ideal in Z. After this we introduce the notion structure of the a-fuzzy normed algebra then we prove that the structure, st(Z) is -fuzzy closed subset of fb(Z, ) when (Z, , , ) is a commutative fuzzy complete a-fuzzy normed algebra with identity e.
A piezoelectric cantilever beam with a tip mass at its free end is a common energy harvester configuration. This article introduces a new principle of designing such a harvester that increases the generated power without changing the resonance frequency of the harvester: the attraction force between two permanent magnets is used to add stiffness to the system. This magnetic stiffening counters the effect of the tip mass on the efficient operation frequency. Five set-ups incorporating piezoelectric bimorph cantilevers of the same type in different mechanical configurations are compared theoretically and experimentally to investigate the feasibility of this principle: theoretical and experimental results show that magnetically stiffened harve
... Show MoreDigital forensics has become a fundamental requirement for law enforcement due to the growing volume of cyber and computer-assisted crime. Whilst existing commercial tools have traditionally focused upon string-based analyses (e.g., regular expressions, keywords), less effort has been placed towards the development of multimedia-based analyses. Within the research community, more focus has been attributed to the analysis of multimedia content; they tend to focus upon highly specialised specific scenarios such as tattoo identification, number plate recognition, suspect face recognition and manual annotation of images. Given the ever-increasing volume of multimedia content, it is essential that a holistic Multimedia-Forensic Analysis Tool (M-
... Show MoreEconomic units can benefit from the cleaner production strategy, which aims to reduce the environmental impact of economic activities while improving efficiency and profitability. Accordingly, the aim of the research was to clarify the knowledge foundations of cleaner production costs and to indicate their role in reducing the costs of poor quality (the costs of failure). A set of conclusions has been reached, the most important of which is that cleaner production has achieved a reduction in the costs of external failure, represented by the costs of guarantee, by an amount of 12,339,000 dinars. Contributes to reducing the costs of failure, and based on the conclusions, a set of recommendations were presented, the most important of w
... Show MoreThe purpose of this study is to investigate the effect of an elastic wall on the peristaltic flow of Williamson fluid between two concentric cylinders, where the inner tube is cylindrical with an inelastic wall and the outer wall is a regular elastic sine wave. For this problem, cylindrical coordinates are used with a short wavelength relative to channel width for its length, as well as the governing equations of Williamson fluid in the Navier-Stokes equations. The results evaluated using the Mathematica software program. The Mathematica program used by entering the various data for the parameters, where the program shows the graphs, then the effect of these parameters became clear and the results mentioned in the conclusion. Williamso
... Show MoreThe primary objective of this study is to manage price market items in the construction of walls for affordable structures with load-bearing hollow masonry units using the ACI 211.1 blend design with a slump range of 25-50 mm that follows the specification limits of IQS 1077. It was difficult to reach a suitable cement weight to minimum content (economic and environmental goal), so many trail mixtures were cast. A portion (10-20%) of the coarse aggregates was replaced with concrete, tile, and clay-brick waste. Finally, two curing methods were used: immersion under water as normal curing, and water spraying as it is closer to the field conditions. The recommendation in IQS 1077 to increase the curing period from 14 to 28 days was tak
... Show MoreThe curing process of epoxy resin was investigated with some additives and fillers such as nano fumed silica with primary particle diameter of 56–58 nanometers, fine ferric oxide with an average particle diameter of 0.4 micrometer, fine calcium carbonate with an average particle diameter of 0.58 micrometer, and plasticizer, a new composite resin has been obtained. Based on present experimental results, the new composite resin shows high impact strength and hardness as well as the ability of the composite withstand to degradation from water way in. Additionally, curing time of composite was reduced to the minimum set time than epoxy resin at different temperature. This new composite resin was used appropriately for coating to protect su
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